Employee Contributions Research Articles

ЗАВДАННЯ І НАПРЯМИ УДОСКОНАЛЕННЯ ОРГАНІЗАЦІЇ ПРАЦІ НА ПІДПРИЄМСТВАХ ГОТЕЛЬНОЇ ІНДУСТРІЇ

The scientific publication examines the essence of the concept of "labor organization" and approaches to its interpretation. The need to build an effective labor organization system at all levels of management (macro-, meso- , micro) as a prerequisite for overcoming crisis phenomena and destructive processes in the economy has been substantiated. The tasks of labor organization at the macro-, meso-, and micro levels have been outlined. The tasks of macro-level labor organization are prevention of economic and social losses, ensuring the most complete use of labor resources of society, redistribution of labor resources between industries and regions of the country. At the meso level, the main tasks of labor organization are to ensure the maximum beneficial effect of human labor activity, taking into account specific working conditions. At the micro level, the main tasks of labor organization are to establish optimal criteria for the division and cooperation of labor; implementation of methods of overcoming monotony and increasing the meaningfulness of work; introduction of effective forms and methods of material and non-material stimulation; creation of decent working conditions to preserve human health and working capacity. The areas of improvement of work at the enterprises of the hotel industry have been substantiated, which boil down to the rational distribution of the performed work to ensure their effective performance; introduction of advanced techniques and work methods; professional training and advanced training of personnel; labor regulation and stimulation; improvement of working conditions; creation of a favorable psychological climate in the team; rationalization of the regime of work and rest, etc. A labor efficiency management mechanism has been proposed, which includes the necessary measures at the micro, meso, and macro levels, taking into account the influence of environmental factors. The goal of improving the organization of work at the macro level is to increase the efficiency of staff work in accordance with the principles of implementation of the state regulatory policy, taking into account the maximum possible positive results, which are aimed at ensuring a balance of the interests of business entities, citizens and authorities at the national level. At the meso level, the goal of improving the organization of personnel work is to increase the efficiency of personnel work in accordance with the principles of implementing regulatory policy in the field of industry production, the functioning of innovative scientific and industrial clusters, taking into account the maximum possible positive results, which are aimed at ensuring a balance of interests of business entities, citizens and authorities at the local level. At the micro level, the goal of improving the organization of personnel work is to increase the efficiency of the personnel of production enterprises in the conditions of innovative transformations of the economy with an emphasis on the use of a self-regulated compensation mechanism for rewarding the general innovative contribution of employees to the activity processes, their orientation towards maximizing added value, increasing the market value of the workforce due to improvement of professional and personal competencies, management of efficiency by goals based on a balanced system of indicators, integration of compensation payment processes with other processes of human capital management.

Women’s Empowerment: Impact of RMG; Case from BISIC, Fatullah, Narayanganj District

The multifaceted concept of women's empowerment has gained prominence, particularly in the context of the Ready-Made Garment (RMG) industry. This paper investigates the impact of the RMG sector on women's empowerment, centering on ten garment companies located in BISIC, Fatullah, Narayanganj District, Bangladesh. Employing a sample of 150 women workers (with a response rate of 90%), this study examines the contribution of employment in this industry to economic, social, and political empowerment. Through a comprehensive review of literature and empirical studies, the research explores the complex relationship between women's participation in the RMG industry and the outcomes of their empowerment. The findings underscore that, while the RMG sector has created employment opportunities for a substantial number of women in developing countries like Bangladesh, the nature and extent of their empowerment experiences are shaped by factors such as workplace conditions, education, and societal norms. Recognizing these nuances is crucial for policymakers, industry stakeholders, and advocates of women's rights to formulate effective strategies that optimize the positive impact of the RMG sector on women's empowerment in BISIC, Fatullah, Narayanganj District.

Managing Knowledge Transfer and Sharing within Intra-Organizational Structure

The literature review postulates the significance of knowledge transfer and sharing in the intra-organizational framework. The study operationalized Knowledge transfer, sharing and conjoint usage of knowledge exchange. Participation, contribution and attitude of managerial and non-managerial employees has shown discrepancies. Human traits, ownership of knowledge, insecurity of losing possession and position, distribution of knowledge, knowledge equality and biasness are most common hurdles of knowledge transfer. The paper theoretically examines previous researches and systematically carry out comprehensive literature analysis. The assessment of scientific theories are taken into consideration for developing the construct of paper. The selection of recognized academic references from various databases and journals have been evaluated methodologically. The analysis of scientific discussions and contribution from renowned authors have been used to finalize the concepts of literature review. The Integration of intra-organizational knowledge transfer, sharing and exchange balances the paper.

Potential features of building information modelling for application of project management knowledge areas as advances modeling tools

The Architecture, Engineering, and Construction (AEC) industry plays a vital role in infrastructure development and improves the socioeconomic status through employment opportunities and contributions to the gross domestic progress (GDP) of countries. Poor management causes a waste of time, money, and materials. The implementation of a suitable BIM design might aid the user in avoiding errors, speeding up and reducing the cost of the construction process. Nonetheless, there are serious shortcomings in BIM design that are inherent to project management, such as the preparation of a building execution technology project, the process of existing standards and collecting information in the building's exploitation period, and analysis of the existing situation and preparation of a building investment project. Knowledge and building information modeling technologies provide several roles and chances for achieving project objectives in a more efficient and effective manner, influencing the construction project management process. The objectives of this research are to analyze a real-life situation of using project management knowledge areas (PMKA) in the construction industry sector and the benefits and drawbacks of utilizing BIM technology as a tool to improve the use of PMKAs. The research investigates how the BIM approach may be used for project management and how knowledge could be gathered to create a BIM model, as well as the benefits of BIM-based sustainability, cost estimation, scheduling, and structural analysis within the context of PM. The main goal of this research is to find out how these techniques affect the efficiency of managing construction projects.

Czech Monetary and Fiscal Policies: Big Deficits and Challenges

Czech monetary and fiscal policies require fundamental reform, even without considering the current war in Ukraine. The tax structure can be rationalized within 1–2 years. The very introduction of a single collection point must be taken seriously, and there is no need to undertake a fundamental tax reform to implement its main stage. Czech social security contributions are very specific, dominated by their tax nature. This allows for a quick consolidation of employer contributions into one levy to the state budget and the inclusion of employee contributions in personal income tax. Only slightly more politically challenging is the integration of dividend income taxation into corporate tax and the removal of interest from corporate tax costs. The OECD recommendations are one-sided, mechanically oriented according to the neoliberal welfare regime. Our analyses and subsequent proposals do not foresee and do not require any reform of social security benefits, including public funding of healthcare. Strengthening value-added tax in the tax structure is completely wrong. The overall insufficient taxation of value added in the Czech financial sector needs to be eliminated. Czech monetary policy is not very effective in the fight against inflation, the link to overall economic policy is lacking. This policy has created excessive foreign exchange reserves that can be transferred to the state assets. It is economically desirable to link the Czech currency to the euro. The proceeds of the issue of all money belong to the state budget.

Valuing Losses of Pension Benefits

Valuing Losses of Pension Benefits

Towards a transformative vision for gender and Canadian international policy: The role and impact of ‘feminist inside activists’

In this paper, we consider the role of “feminist inside activists” in shaping the Canadian international policy landscape and provide examples of how government employees have actively promoted feminist and gender equality priorities. Specifically, this paper advances our understanding of how policy translates into action, and the transformative potential of agents of change in gender equality and feminist policy-making within Canada’s international policy machinery. Building on studies that identify the significant contributions of mid-level government employees who fight to keep gender equality a priority in government programming, we explore these contributions in the context of inside activism, documenting the significance of the work of both senior and mid-level government officials in advancing feminist policies and priorities. As an agency-focused analysis, this study complements and builds on critical feminist analyses of structural and systemic inequality.

Опыт подготовки кадров на базе фармацевтического факультета Ярославского государственного медицинского университета (от факультета до института: дорога длиной в 40 лет)

The article is devoted to basic historical stages of establishment of the pharmaceutical faculty of the Yaroslavl State Medical University. Contribution of employees to the faculty development has been described. The work on training of the personnel for modern pharmaceutical industry has been shown. The structure of the pharmacy institute newly created on the basis of the faculty and its basic tasks have been provided. Outcomes of the activity of the faculty devoted to training of pharmaceutical personnel are summarized.

Eğitim Kurumlarında Örgütsel Verimsizliğin Azaltılması İçin Yapılması Gerekenler

In this study, it was examined what needs to be done to reduce the element of organizational inefficiency in educational institutions. Organizational inefficiency is a concept that has to do with many psychological variables. The most important of these is the inefficiency itself. As an element of inefficiency in educational institutions, especially the contribution of social-service training employees away from their profession and emerge as an important issue in need of psychological support of the educational system to focus brings. It is stated that a teacher who moves away from his profession in education finds his job meaningless and monotonous, this attitude negatively affects the teaching and learning process, therefore, the efficiency and effectiveness of the student decreases. For this reason, in addition to the social consequences of organizational inefficiency, it is important to evaluate the possible negative consequences that it will leave on the person in particular and to produce solutions. In this study, it is aimed to examine what should be done in order to reduce the organizational inefficiency experienced by the personnel working in educational institutions. Key Words: Educational Institutions, Organizational Inefficiency, Psychological Support

Editors' Note

Jim Rodgers was a founding member, a former Vice President, President, and Executive Director of the National Association of Forensic Economics. Jim was also a recipient of the NAFE Past Presidents Award.Jim was a friend and supporter of the Journal of Forensic Economics. He was a member of the JFE Board of Editors and, along with Bob Male, was one of the original editors of papers that make up the JFE state paper series.In this issue, to honor Jim's memory, we are reprinting his 2002 paper on “Valuing Losses of Pension Benefits” In our opinion, this paper, along with his 2000 paper on “Estimating the Loss of Social Security Benefits,” is among the most important contributions that Jim made to forensic economic practice. In the paper reprinted here, Jim provides a typology of different types of retirement plans. He explains when it is appropriate and when it is not appropriate to use a simple percentage-of-earnings approach to estimate the value of lost pensions in personal injury, wrongful death, and employment termination litigation.Jim's paper on estimating the loss of Social Security benefits argues that the employer contribution to Social Security valued at either 6.2% or 7.65% of earnings is just plain wrong. Jim maintains that there is a weak connection between the percent of earnings contributed by employers and the actual value of the Social Security benefits received by workers. Because of this weak connection, Jim argues that damages experts should either ignore Social Security benefits or compute the present value of reduced Social Security benefits directly. On a more personal note, Steve Shapiro recalls one of his last telephone conversations with Jim. He complained about a damages report, which valued lost Social Security benefits at a fixed 6.2% of wages. Jim expressed frustration at forensic economists who did not want to read the body of relevant literature and instead took unwarranted shortcuts when preparing reports.In our next issue of the JFE, we anticipate including papers by Jack Ward and Steve Shapiro that they will be presenting at a special NAFE Session to honor Jim at the January 2023 Allied Social Sciences Associations Meeting in New Orleans.We remember Jim for his keen intellect, his ability to identify core issues in forensic economics problems, his affable sense of humor, his engaging Texas drawl, and his knack for making people feel welcome and at ease. He is missed.

ANALISIS FAKTOR BUDAYA ORGANISASI,KOMPENSASI,DAN KEMPETENSI TERHADAP KOMITMEN ORGANISASIONAL DI PT PEGADAIAN CABANG PONCOL


 
 
 
 The right HRM is the key to success in achieving an organizational goal. The existence of HRM in an organization aims to increase the contribution of employees in the organization. One of the successes of HRM is determined in growing employee organizational commitment. How far the organizational commitment of employees to the organization will greatly determine the achievement of organizational goals. This study aims to determine whether there is an influence between organizational culture, compensation, and competence on organizational commitment at PT. Poncol Branch Pawnshop.
 The population in this study were all employees of PT. Pegadaian Branch Poncol, with a sample of 35 respondents. The variables in this study are organizational culture, compensation, and competence as independent variables and organizational commitment as the dependent variable. The sampling technique was carried out by the saturated sampling method (Census). The data used is primary data obtained from the distribution of questionnaires and the analytical method used is multiple linear regression analysis.
 The results of the first hypothesis stated "there is a positive and significant influence between organizational culture on organizational commitment at PT. Pegadaian Branch Poncol with a value (t-count 3.724 > t table 1.696)", hypothesis II states "there is a positive and significant effect between compensation and organizational commitment at PT. Pegadaian Branch Poncol with a value (t-count 4,007 > t table 1,696)", hypothesis III states "there is a positive and significant influence between competence and organizational commitment at PT. Poncol Branch Pawnshop with a value (t-count 3.038 > t-table 1.696)”. The results of the f test are known to be positive and significant with a value (fcount of 10.090 > ftable 2.69) and a p-value of 0.000 <0.05. The results of the coefficient of determination (R2) obtained a figure of 43.7% based on (Adjusted R Square), which means that 43.7% of the independent variables can be explained by the dependent variable and the remaining 56.3% is influenced by other factors that are not researched.
 
 
 
 
 
 Organizational culture has a significant positive effect on organizational commitment, with the better the culture applied by the organization, it is expected to have a positive influence on organizational commitment. Compensation has a positive and significant impact on organizational commitment, it is necessary to optimize the incentive system so that it is more adapted to the duties and responsibilities of each employee. This is expected to increase employee productivity. Competence has a positive and significant influence on organizational commitment, by increasing competence through skills, self-understanding and values ​​that exist within employees, it is hoped that employees can contribute more in increasing organizational commitment at PT. Poncol Branch Pawnshop..

The Effect of Additional Income for State Civil Apparatus Employees (Incentives) on the Performance of Civil Servants at the Regional Inspectorate Office of West Kutai Regency

This research begins with the problem that the performance of the West Kutai Regional Inspectorate Office is not right on target, there is no data on the number of damaged roads, while the additional income of state civil servants (incentives) has been increased by 100%. The purpose of this study was to determine the effect of additional income for state civil servants (incentives) on the performance of civil servants at the West Kutai Regional Inspectorate Office. In this study, the researcher uses the Mangkunegara theory which states that incentives are a form of motivation expressed in the form of money on the basis of high performance and also an award in the form of incentives on the basis of high work performance, which is a sense of recognition from the agency towards employee performance and contributions to the agency. The results of the study show that the performance analysis produced by civil servants at the West Kutai Inspectorate Office based on research has a significant effect. While the effect of additional income of state civil servants (incentives) on the performance of civil servants at the West Kutai Inspectorate Office can be said to have a positive and significant effect with a percentage of 49.7% while the remaining 50.3% is influenced by other factors not examined in this study.

The impact of public sector employment on regional economic activity: countering seasonal fluctuations and economic shocks

ABSTRACT This research documents multidimensional facets of public value provided by public sector employment in regional Australia. Evidence and estimates of the contribution and impact of public sector employment to regional labour markets and economic activity are documented for the Illawarra, South Coast and Capital regions of New South Wales, Australia. Using a mixed methods approach, results presented illustrate that public sector employment embodies a significantly larger proportion of total employment and economic activity in most regional labour markets compared to Greater Sydney or Australia in general. Other analyses reveal both counter-seasonal and countercyclical contributions of public sector income and spending to regional economic activity. The main finding of this research is that public sector employment provides a stable foundation to regional economies that are otherwise strongly influenced by seasonal patterns associated with tourism and agriculture. The importance of public sector employment to the regional economies has been amplified in recent crisis periods associated with large scale bushfires and COVID-19.

Exploring Caregiver and Parental Roles as Radiation Oncologists in Canada

<h3>Purpose/Objective(s)</h3> Caregiving and parental responsibilities present multiple challenges for physicians including personal, family, professional, and financial. Our objective was to describe the experiences of Canadian radiation oncologists (RO) with caregiving/parental roles and to illustrate challenges that exist, whilst dealing with professional work. <h3>Materials/Methods</h3> An online survey was administered (November – January 2022) to registered staff RO members of the Canadian Association of Radiation Oncology (CARO). The survey consisted of 57 multiple choice and 7 open-ended questions on demographics, parental and other family caregiver roles. Descriptive statistics summarized survey responses and thematic analysis was used to analyze open-ended questions. Qualitative data was analyzed using SAS with Chi-square and Wilcoxon rank sum tests, a two-sided p-value of <0.05 was deemed statistically significant (SS). <h3>Results</h3> Of the 271 CARO members, 103 staff RO responded (38%): 45% female and 55% male. Most participants were <50 years old (78, 76%), Canadian MD graduates (75, 73%) with <15-years of practice (76, 74%). The majority (76%) of respondents identified as having a parental and/or non-parental caregiving role (8%). There was no difference between respondents' gender and number of children (median 2 (range: 1-4), p=0.5). A SS higher proportion of females compared to males took parental leave for each pregnancy, with more females (71%) receiving financial support (employment insurance, employer contribution and/or paid vacation) compared to males (44%) for the 1^st and 2^nd parental leave only. Median duration of parental leave by female's vs males for 1^st and 2^nd child was 26 vs 4 weeks and 22 vs 4 weeks. Half of female respondents (52%) identified as having a positive parent mentor at work compared to 26% of male respondents (p=0.02). A higher proportion of females described having a child negatively impacted their career (50% vs 28%, p=0.06) with similar gender proportions describing attendance at conferences (77% vs 65%, p=0.3) and early/late work meetings (79% vs 76%, p=0.7) affected by having children. Respondents described balancing work-life, dealing with sudden illness of children and bringing children to pre- and post-school activities as examples of daily challenges experienced. Few respondents (8%; 4 females, 4 male) identified having a non-parental caregiving role, with 6 (75%) having both dependent child and adult caregiving roles. Challenges identified in caring for an older adult included taking time off during work hours to attend medical appointments, older adult being unable to drive, and ongoing medical concerns. <h3>Conclusion</h3> Caregiving and parental responsibilities are not gender unique, but competing work and family roles may impact genders differently. Further studies to understand the gender differences and to determine strategies to support and address ongoing challenges of RO's balancing career and family caregiving demands are required.

Public-Employee Pensions and Retirements

Around the time of their adoption, reformers argued pensions would help encourage public employees to retire rather than remain in their jobs indefinitely. However, the significance of specific pension policies for retirements within numerous plans is not well-known. Using new data on service retirements from 81 state-employee defined-benefit plans between 2001 and 2019, I examine pensions’ relationship with retirements, while also accounting for other variables that might matter. The results indicate that early retirement incentives, relaxed post-retirement work restrictions, and higher employee pension contributions are all associated with more retirements, while increased employer contributions and cost-of-living adjustments are associated with fewer. As governments continue to consider fiscal reforms to retirement plans, they also should keep their personnel needs and pensions’ relationships with them in mind.

The relationship between maternal employment and stunting among 6-59 months old children in Gurage Zone Southern Nation Nationality People's region, Ethiopia: A comparative cross-sectional study.

BackgroundMotivating proper nutrition during childhood is the basis for optimal health, learning, productivity, and social wellbeing throughout life. Stunting is among the major public health problems. According to the Ethiopian mini demographic and health survey, the prevalence of stunting among under five children was 37%. In addition, stunting has a trans-generational effect on a mother’s nutritional status. However, evidence on the causal contribution of maternal employment to stunting among under five children is not well understood in Ethiopia. This study aimed to compare the stunting status and associated factors among under five children of employed and unemployed mothers in the Gurage Zone, Southern Ethiopia, in 2021. A community-based comparative cross-sectional study was conducted among 671 (330 employed and 341 unemployed) randomly selected mother–child pairs in the Gurage Zone, Southern Ethiopia. A pretested semi-structured tool and validated anthropometric measurements were used to collect the data. The data were entered into Epi Data version 3.1 and exported to Statistical Package for Social Science (SPSS) version 23.0 for analysis. Frequency, percent, mean, median, and SD were computed and presented by using tables and figures. A bivariable and multivariable binary logistic regression analysis was conducted to assess the association between factors and outcome variables.ResultsIn this study, a total of 671 mother–child pairs (330 (94.60%) employed and 341 (97.70%) unemployed) participated, with a total response rate of 96%. Among the total participants, about 70 (21.2%) [95% CI: (17.0, 25.5)] and 98 (28.8%) [95% CI: (23.0, 33.4)] of children of employed and unemployed mothers, respectively, were stunted. Mothers’ level of education, primary and secondary [AOR = 1.79, 95% CI: (0.8, 3.7), age between 25 and 29 years [AOR = 0.08, 95% CI: (0.006, 0.904)], monthly family income > 5,000 birr [AOR = 0.42, 95% CI: (0.00, 0.64)], and children aged between 6 and 23 months [AOR = 2.9; 95% CI: (1.48, 5.80)] were predictors of stunting among the children of employed mothers. Compared to the mothers who did not receive nutritional education [AOR = 2.5; 95% CI: (1.10, 5.60)], monthly family income of 2,000 ETB [AOR = 2.64; 95% CI: (1.34, 5.19)], sex of child (girl) [AOR = 2.3; 95% CI: (1.30, 3.80), and mothers educational status of read-and-write only [AOR = 2.9, 95% CI: (1.40, 5.80)] were predictors of stunting among the children of unemployed mothers. The nutrition intervention should focus on encouraging women’s education as it increases the probability of being employed, improving the income of families by using different income-generating strategies, and strengthening the existing essential nutrition counseling strategy. Likewise, further research work on the difference between employed and unemployed mothers on stunting status is also recommended to researchers.

Reforming Teacher Pension Plans: The Case of Kansas, the First Teacher Cash Balance Plan

Abstract The ongoing crisis in teacher pension funding has led states to consider various reforms in plan design to replace the traditional benefit formulas, based on years of service and final average salary (FAS). One such design is a cash balance (CB) plan, long deployed in the private sector, and increasingly considered, but rarely yet adopted, for teachers. Such plans are structured with individual 401(k)-type retirement accounts, but with guaranteed returns. In this paper I examine how the nation's first CB plan for teachers, in Kansas, has played out for system costs, and the level and distribution of individual benefits, compared with the FAS plan it replaced. My key findings are: (1) employer-funded benefits were modestly reduced, despite the surface appearance of more generous employer contribution matches; (2) more importantly, the cost of the pension guarantee, which is off-the-books under standard actuarial accounting, was reduced quite substantially. In addition, benefits are more equitably distributed between short-term teachers and career teachers than under the back-loaded structure of benefits characteristic of FAS plans. The key to the plan's cost reduction is that the guaranteed return approximates a low-risk market return, considerably lower than the assumed return on risky assets.

Peran Kepemimpinan Transformasional, Kompetensi, Kesiapan Berubah dalam Mencapai Kinerja pada masa Pandemi

This study aims to analyze the effect of transformational leadership and competence on employee performance during the Covid-19 pandemic, either directly or through mediation of readiness to change. By using purposive sampling method, 76 respondents were selected from 93 employees of CV Anggraini Sejati Cemerlang. The results of the analysis using SEM PLS show that (1) Transformational leadership has a positive effect on employee performance, (2) Competence has a positive effect on employee performance, (3) Readiness to change does not mediate the influence of both transformational leadership and competence on employee performance. Based on the results of this research, it is expected that leaders will continue to adopt and improve the transformational leadership style and continue to provide encouragement so that employees can excel, provide training, provide opportunities for employees to solve problems in their own way and appreciate employee contributions. management needs to improve the competence of their employees by continuing to provide job training, so that they understand more about their work and employees can have bright ideas to advance the company.

Provincial Officials of Far East and Formation of Regional Public Organizations in Last Quarter of 19th — Early 20th Centuries

The activity of officials in the creation of public organizations and objects of socio-cultural infrastructure of the Primorsky region in the last quarter of the 19th — early 20th centuries is considered. Based on the analysis of archival office materials, reports of public organizations and sources of personal origin, the composition of participants, motives, areas of activity, forms and content of the contribution of Primorye employees are revealed. It is concluded that socio-cultural activities are widespread among officials, including representatives of the regional and district administrations, as well as officials of the Main Directorate of the Amur Governorate General. The author established the main motives for the participation of representatives of the administration in the formation of new societies and socio-cultural objects: official duty, imitation of fashion, personal interest, social significance. The key areas of socio-cultural activities are identified — charity, care and science, as well as individual initiatives in the areas of education, creativity and art, leisure. The main forms of contribution are determined: participation, assistance in the development and approval of statutory documents, financial and material donations, personal guidance, search for like-minded people. The importance of activities to create societies and socio-cultural objects for building a dialogue between the administration and the population and strengthening the connection of officials with the region is noted.

How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China.

Numerous countries cut payroll taxes in response to COVID-19, including China, which reduced employer contributions by up to 21 percentage points. We use administrative data on more than 800,000 Chinese firms to evaluate payroll tax cuts as a business relief measure. We estimate that the tax cuts cover 31.5% of the decline in business cash flow, but labor informality causes 53% of registered firms-24% of aggregate economic activity-to receive no benefits at all. We quantify the targeting of the policy in terms of how much benefits flow to small firms less able to access external finance and to sectors worse hit by COVID-19. We find that (1) small firms and vulnerable industries are comparatively more labor intensive, which leads to desirable targeting; (2) labor informality worsens, but does not eliminate, targeting by firm size; and (3) labor informality is uncorrelated with the COVID-19 shock, and therefore does not affect targeting by sector.Supplementary InformationThe online version contains supplementary material available at 10.1007/s10797-022-09746-w.